Publication 594
An IRS booklet about the collection process. We have read its sections on levy exceptions and the Federal Payment Levy Program.
Full Definition
Publication 594 is titled The IRS Collection Process. We have read parts of it rather than all of it, and this entry describes only what we have read. It sets out exceptions to offering a Collection Due Process hearing at least 30 days before seizing property — including jeopardy situations and levies served to collect tax from a state tax refund — and states that where the IRS levies under one of those exceptions it will send a letter explaining the seizure and your appeal rights. It also describes the Federal Payment Levy Program, under which the IRS can generally seize up to 15% of federal payments. It is a taxpayer-facing publication rather than internal guidance.
What to do next
Download the current revision from irs.gov rather than relying on this summary — we have read parts of it, and the section that answers your question may not be one of them.
Sources
- Publication 594, The IRS Collection Process — Internal Revenue Service, retrieved 2026-08-18
Last reviewed 2026-08-20 by Tax Resolution Clarity editorial.
Sourced to primary IRS materials and editorially reviewed. Not reviewed by a tax professional. Not tax advice.
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Where to go next
The IRS publishes the rules this page describes. Your own notice governs your dates.